Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
Proposed Changes to the SASB Conceptual Framework & Rules of Procedures
The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide SASB in its approach to setting standards for sustainability accounting; it provides an overview of sustainability accounting, describing its objectives and audience.
Read moreThe emergence of foreseeable biodiversity-related liability risks for financial institutions: A gathering storm?
Recent economic literature identifies liability as a key category of foreseeable financial risk associated with biodiversity loss. However, it has not, to date, provided further guidance on the nature and extent of litigation and legal risks that should be considered in determining the potential materiality of relevant risks for a given financial actor or system. […]
Read moreA Primer for Enviromental & Social Disclosure
This primer is an updated version of A Primer for Environmental & Social Disclosure, originally published by CPA Canada and TMX Group in 2014. It is intended for Toronto Stock Exchange (TSX)- and TSX Venture Exchange (TSXV)-listed issuers seeking to get started on the E&S aspects of their ESG disclosure, or looking to enhance their existing […]
Read moreA4S Essential Guide to Management Information
The guide has been created to support finance professionals to develop and integrate the information needed to respond to social and environmental risk and opportunity into core management information processes.Business performance is no longer solely judged in terms of financials. So, the way decisions are made, and the information upon which they are made, needs […]
Read moreQuestions to Assist Non-Executive Director Oversight of Physical Climate Risk Management
The climate is changing. For corporates, this means building resilience to the risks associated with a changing climate and adjusting to new stakeholder expectations and also meeting the changing needs and demands of customers and clients as they respond to the impacts of climate change. Ensuring that companies are braced for these changes requires clear […]
Read moreApplication Guidance for Climate-Related Disclosures
Despite much progress in climate-related disclosure, many contend that more work is needed to ensure that reporting on material climate-related issues is of sufficient quality and detail to support decision-making by investors and others. The current standard of mainstream reporting on climate risks and opportunities means that there is an information deficit for investors and […]
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